30.10.2017

Official Journal of the European Union

C 369/6

(Case C-495/17)

(2017/C 369/07)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: Cartrans Spedition SRL

Defendants: Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Prahova, Direcția Regională a Finanțelor Publice București — Administrația Fiscală pentru Contribuabili Mijlocii

Questions referred

1.For the purposes of the VAT exemption for transport operations and services relating to the export of goods, in accordance with Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, does a TIR carnet certified by the customs authorities of the country of destination constitute a document which proves that the goods transported were indeed exported, taking into account the procedure for such a customs transit document laid down in the Transit Manual (TIR procedure) No TAXUD/1873/2007 by the Customs Code Committee — Transit section, Directorate-General Taxation and Customs Union of the European Commission?

2.Does Article 153 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax preclude a tax practice which requires a taxpayer to prove that goods transported were exported exclusively by means of a customs export declaration, with the result that the right to deduct VAT for transport services in respect of goods exported will be refused in the absence of that declaration, even if a TIR carnet certified by the customs authorities of the country of destination exists?

(1) OJ 2006 L 347, p. 1.